Page:United States Statutes at Large Volume 44 Part 2.djvu/111

 SIXTYJHINDH COHGRESSJ i¢Siée: I. *‘(E1i.'27. .d 1926n Tl ~(d) .Toathe»extemt¤of» _ ¤interest¢here&ni¤f~·wh.ieh tho decedent R ¤•*¤,,* "j, has ·¤tany;timb hia fei:;¤byit¤mt;onotherwisoe;wh•¤ the ¤· vm to eau;. ee. ioymonhtbdroefmjas-snbgect¥•t»&p_—dbw#o£ lne»&atiuto any change through exercise of a¤pewn1·;—~e1ther>ibg¤>thqdeig•dex1t·nin•;eor m conjunction with an gerson, to a1t¢¢ianbnd4i1or%1·u&ike,¥or where the zdecedemv   edi any xsuch powur-inh’$Y considera- tion andafecting themntenest .orri,x1terests»(¤whethen=arisingi··i*rom one ormere transfdrseor theécveatiinisoi ene_gr·moee trite) ofaniiono b6I1G5C181'y of i|_;va1ue·0r»¤ tg,ygl¤ggy,»g|{ghg ang  v moexce1¤;of=$5,090,d:hen, to ‘ iextentaof such exee¤;zsueh‘¤1el1nquish· ment or relinquishments shall be deemed and held to have been made in contemplation of death within the meaning oh this title; ~‘ *‘ * _ . (Ag) ~To the extent oi the. interiestxheneim hdd asnjdint tenantsby ,_,’2§,°f’§,°‘j‘ n*°““ m' the decedentand any othérzpemougnawasetepsnis by the‘entirety‘ by the decedent _and»sponee,¤or deposited; with any person earrys msi on the banking: business, an their pmt-   and payable to ei er or the surv1vo1·,»etoept·»sueh-apart,/thereoffas maynbe shown ·‘¤¤¤·v¤¤¤- to have originally belonged to. suehrotheriperson and never to have been received ner sccauiredby the latter from the decedent for less than eu adelghuatesan V full consideration inmoney o1·»money’s weren  PWM Provided, _ at where such pmzgerty or any part thereof, oiiirurt umlm mum of the consideration withewhi such egroperty was acqui ,l is °'°"" °“‘· °‘°· shown to have been atany time yssuch other pdrsonifrom the decedent for less than an; adequate a;¤lrffu1l~»c0nsxderation‘in money or money’s. worth, there;  be»ze;oepted¤,on1y¤»sz1clr;f>art ofthe. value of such Kroperty as is ·propo¤honate to·the‘conm er¤·i H mmm by gm tion furnished by suc totherrperson:  further,-»C[‘hat· where eu., under tenazmies any property has beenaequ1red·by,egxft;.bequest; devise; orinherit- "’ °"“’°"°"°‘°‘· ance, as a tenancybyglhe ent1rety»bytthedecedent and to the extentioier ne~ Lof the value thereof, or, whei·e·so\equ11·ed· bythe decedent and any other §§eon~w   their i.nte,rests» are not otherwiscispeei · or Sized  »law,=then*   the extent: of the ·va1ue;o;f; s. fractional part- to»bee by¤div1d· ingthe value of the property bythe-n‘umbev;djoiubtenants;» = — t ·"£%g¢“¤g§g*p;°q;{j M .(f) Te.t,he‘ extent efany progendy passingunder a` eralnpowex- mem. of appointment exercised  t ez eeedent>(1)»zby`w§? or- (Q)*=by~ executed in contemplation of,_o1· intended tmtake et¥ect=in p•s—‘ session or enjoyment at or after,,h1s  incase of fa  fide;t¤;i1eif$¤¤¤ by tim ·>¤e*¤¤*=¤v¤e 1¤i¤¤w¤ ¤f¤·<¤~»;»> ·¥  i i » i .5;   Appueeu W pa. (h) EXCG§)t:8,SVQthB1’§lS8 sfecihcally grov1ded;the1¤eain·s¤bchvss10nsa¢r¤¤¢¤» M- (b), c),,,., _(e),.(.f),, an (g) »0f‘Fb1S·SB(!$i0I1; shall appl zbo Qthe t y ers, trusts, estates, interests, {rights,. powers·;and»» · ment of powerspasi `verallyl   ands described ’ ' whether meds,-created? erisine eristiue exercised, er —¤¤1i¤¤s¤i¤h¤?1` amr tbF’=°”9$m°m* ef this ·A?t:·?‘= >·¥e¤?*·— li   ·   ~ cempmueu ol (1) lf any ORG of  trusts, interest? mghgygp Powys, m not bona tide enumeratediand described 1nsubd1v1s1ons,(c),;,_and<·(f) ¤o:£cthis ' ` section is made, created, exercised, orrelinqmshed >for a considera- tion in money or money’s worth, but is not a bona fide vsalexfor an